Cadbury Schweppes plc v Inland Revenue Comrs

Subject Matter

REVENUE — Corporation tax — Assessment — Taxation of subsidiary's profits in hands of parent only when subsidiary established in different country from parent and lower tax rate in that country — Whether contrary to freedom of establishment — Whether justifiable on basis of taxpayer's intention to avoid tax alone — EC Treaty, arts 43EC, 48EC

(Case C-196/04); [2007] Ch 30; [2006] 3 WLR 890